Statutory Auditor's Duty

I dont think its comes under the Statutory Authority of Auditor. but am not sure yar

Lets Senoir Experts to Comment

Even i don't think it is statuatory duty as nothing is mentioned about this in S. 227. Neither it could be said as a part of true and fair view.

However if non-filing amounts to material statuatory faults, that is, no deposit of dues along with forms......it may become part of qualification or emphasis on matter paragraph.

Rated experts comments are awaited..........

Answered By Experts :

It is not the duty of statutory auditor to qualify regarding non filing of ROC/MCA forms. It is the duty of the company secretary to comply with the same.

Refer Following Link:

/experts/statutory-auditor-duties-528395.asp

Dear, It is not the duty or optional to report on the same and more over no where it is specified either u/s 227 or under CARO, 2004 to report on non filing of MCA forms.  It is the duty of Company Secretary/ duty of the Directors on Board

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